2014—2021年武汉市卫生健康部门财政预算和决算偏离分析.docxVIP

《中国卫生经济》第42卷 第6期（总第484期）2023年6月 □ 财会与审计? ACCOUNTINGANDAUDITING 2014—2021年武汉市卫生健康部门 财政预算和决算偏离分析* 郭蓉芳① , 罗 程② , 徐 凌③ 摘 要 目的：分析2014—2021年武汉市卫生健康部门财政收支预算和决算偏离情况，为控制预决算偏离提供政策建 议。方法：利用2014—2021年国家统计局数据、武汉市卫生健康部门及其他部门预算公开、决算公开数据进行统计学分析， 通过对比分析卫生健康部门财政拨款预算和决算偏离情况。结果：武汉市卫生健康部门预决算偏离程度逐渐缩小；武汉市卫 生健康单位预算编制精细度有待提高；地方政府债务、上级转移支付资金等项目资金未编入年初预算是导致武汉市卫生健康 部门预决算偏离度较大的主要原因。结论：要持续发挥绩效考核对预算的监督作用，完善全面预算管理体系，健全上级转移 支付制度。 关键词 财政拨款；财政预算；财政决算；偏离度；武汉 中图分类号 R1-9；F239 文献标志码 A 文章编号 1003-0743（2023）06-0076-04 Analysis Analysis of the Budget and Final Account Deviation of Wuhan Health Department from 2014 to 2021/GUO Rong-fang, LUOCheng, XULing//Chinese Health Economics, 2023,42(6):76-79 Abstract Objective:To analyze the budget and final account deviation of Wuhan Health Department from2014to2021, and provide policy suggestions for controlling the budget and final account deviation. Methods:Statistical analysis was carried out using the national data of the National Bureau of Statistics from2014to2021, the budget and final account disclosure data of the Wuhan Health Department and other departments, and the deviation of the financial allocation budget and final account of the Health DepartV ment were analyzed through the comparison. Results:The deviation degree of the budget and final accounts of the health department in Wuhan gradually reduced; the budget preparation precision of Wuhan health units needs to be improved; the project funds such as local government debt and superior transfer payment funds are not included in the budget at the beginning of the year, which is the main reason for the large deviation of the health budget and final accounts in Wuhan. Conclusion:It needs to continuously exert the supervision function of performance appraisal on budget; improve the comprehensive budget management system and the superior transfer payment system. Keywords financial input; financial budget; fiscal final accounts; deviation degree;Wu